Ditemukan 2114 data
35 — 18 — Berkekuatan Hukum Tetap
harus dipenuhi agar Indonesia dalamhal ini dapat mengenakan pajak, Pemohon Banding dalam halini walau memiliki kehadiran yang permanen, namun tidakmenjalankan usaha di tempatnya tersebut;Bahwa pada Pasal 5 ayat (3) huruf e dari P3B IndonesiaPerancis, dinyatakan bahwa "the term permanent establishmentshall not be deemed to include: ...the maintenance of a fixedplace of business solely for the purpose of advertising, for thesupply of information, for scientific research, or for similaractivities which
Hal ini sudah dengan amatjelas diatur di P3B, dan Pemohon Banding sudah amat jelasmemenuhi ketentuan bahwa kantor di Indonesia bukanlah BUT.Kegiatan usaha dilakukan langsung oleh kantor pusat, danpenghasilan juga diterima langsung oleh kantor pusat;Bahwa Pasal 5 ayat (1) P3B Indonesia Perancis menyebutkanbahwa "for the purposes of this convention, the term "permanentestablishment" means a fixed place of business in which thebusiness of the enterprise is wholly or partly carried on";Bahwa hal ini
aleorgene coon caacnd, baecieea cernfaatrad wend Kore hector airteniarenmy is rr ue ranigh ofawse: ware hospiFotis 62a Pek Sore far bores purserAE ie eee lp dionaura eaccrecm Bahwa dari Pasal 5 ayat (3) huruf (e) dari perjanjian pajak bergandatersebut tegas dinyatakan:The term "permanent establishment" shall not be deemed to include:(e) The maintenance of a fixed place of business solely for thepurpose of advertising, for the suppiy of Information, forscientific research or for similar activities which
Putusan Nomor 1524/B/PK/PJK/2017tetapi hanya sekedar kegiatan riset pemasaran produkprodukKantor Pusatnya;Bahwa berdasarkan Pasal 5 ayat (1) P3B Indonesia Perancis,dijelaskan sebagai berikut:"For the purposes of this Convention, the term "permanentestablishment" means a fixed place of business in which thebusiness of the enterprise is wholly or partly carried on;Untuk tujuan Persetujuan ini, istilah "tempat usaha tetap" berartisuatu tempat usaha tertentu dimana seluruh atau sebagian usahaperusahaan
Bahwa hal tersebut juga ditegaskan dalamCommentary OECD Model Tax Convention atasParagraf 4 article 5 yang menyebutkan:This paragraph lists a number of businessactivities which are treated as exceptions to thegeneral definition laid down in paragraph 1 andwhich are not permanent establishments, even ifthe activity is carried on through a fixed place ofbusiness. The common feature of these activitiesis that they are, in general, preparatory or auxiliaryactivities;3.6.4.
782 — 893 — Berkekuatan Hukum Tetap
No. 1517 K/Pdt/2009"An action for damages must be brought, at the option of the plaintiff, in theterritory of one of the High Contracting Parties, either before the Court of thedomicile of the carrier or his principal place of business, or where he has aplace of business through which the contract has been made, or beforethe Court at the place of destination".Terjemahan bebasnya :"Suatu tuntutan untuk penggantian kerugian harus diajukan, berdasarkanopsi dari Penggugat, di wilayah dari satu pihak
An action for damages must be brought, at the option the plaintiff, inthe territory of one of the High Contracting Parties, either before the courthaving jurisdiction where the carrier is ordinarily resident, or has hisproncipal place of business, or has an establishment by which thecontract has been made or before the Court having jurisdiction at theplace of destination;Terjemahannya:1. Suatu tuntutan ganti kerugian harus atas opsi pihak yang inginHal. 8 dari 29 hal. Put.
Dengandemikian, jelaslah bahwa Konvensi Warsawa merupakan hukum yangmengatur dalam perkara a quo ;13.Pasal 29 (1) Konvensi Warsawa rnenyebutkan bahwa :The right to damages shall be extinguished if an action is not broughtwithin two years, reckoned from the date of arrival at the destination, orfrom the date on which the aircraft ought to have. arrived, or from thedate on which the carriage stoppea" ;Terjemahannya:"Hak atas ganti kerugian batal. dengan. sendirinya apabila suatu tuntutantidak diajukan
75 — 50 — Berkekuatan Hukum Tetap
Ketentuan dalam Pasal 15.4.1 PSCversi terbaru tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deductionunder Article 26 (4) of the Indonesia Income Tax Law and is notsheltered by any Tax Treaty to which the Government of the Republicof Indonesia has become a party.
Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other
Berikut adalah kutipan butir 5 Protoco/ Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless
Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income Tax Law and Is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.
Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASEHalaman 58 dari 70 halaman. Putusan Nomor 1830/B/PK/PJK/201 726.1.1.
252 — 196 — Berkekuatan Hukum Tetap
Ketentuan dalam PSC baru tersebutberbunyi sebagai berikut:"BPMIGAS and CONTRACTOR agree that all of the percentages appearing inthe Section VI of this CONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction under Article26 (4) of the Indonesian Income Tax Law and Is not sheltered by any tax treatyto which the Government of the Republic Indonesia has become a party.
Hal ini dapatdilinat dari Tax Treaty Indonesia Inggris yang dalam Pasal 10 ayat (7)dan ayat (8) menyatakan:(7) Notwithstanding the other provisions of this Agreement, where acompany which is a resident of a Contracting State, having apermanent establishment in the other Contracting State, derivesprofits through that permanent establishment, such profits may betaxed (in addition to the tax which would be chargeable on thoseprofits if they were the profits of a company which was a resident ofthat other
Berikut adalah kutipan butir 5 Protocol Tax TreatyIndonesia Malaysia:In connection with Article 10 "Dividends", nothing in this Article shall affectthe provisions contained in any Production Sharing Contracts relating tothe exploitation and production of oil and natural gas which have beennegotiated with the Government of Indonesia or the relevant state oilcompany of Indonesia, provided that a company which is resident inMalaysia deriving income from a Production Sharing Contract shall not beless
Ketentuan dalam Pasal15.4.1 PSC tersebut berbunyi sebagai berikut (Bukti PK9):BPMIGAS and CONTRACTOR agree that all of the percentagesappearing in SubSections 6.2.3 and 6.3.2 of Section VI of thisCONTRACT have been determined on the assumption thatCONTRACTOR is subject to final tax on profits after tax deduction underArticle 26 (4) of the Indonesia Income Tax Law and is not sheltered by anyTax Treaty to which the Government of the Republic of Indonesia hasbecome a party.
Disputes, if any, arising between PERTAMINA and CONTRACTORrelating to this Contract or the interpretation and performance of anyof the clauses of this Contract, and which cannot be settled amicably,shall be submitted to the decision of arbitration.....(Penambahan huruf tebal dari Pemohon Peninjauan Kembali);Terjemahannya dalam Bahasa Indonesia menyatakan:BAGIAN XIKONSULTASI DAN ARBITRASE1.1.
116 — 33
In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary fo indicate ISSUED RETROACTIVELY?
24 — 13 — Berkekuatan Hukum Tetap
memenuhi syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk Pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(9g) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(h) Clogs without quarter or counter, the uppers of which
areproduced in one piece usually attached to the base or platformby riveting;(i) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembledother than by stitching, are attached to the sole by stitching;(i) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(k) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(1) Nonwaterproof footwear produced
Dokter NIA PURBASARI
Tergugat:
1.IR. Susiani
2.RADUSEH SEBAYANG
Turut Tergugat:
1.Yeni Ambaryatun, SH selaku Notaris di Tangerang Selatan
2.Kepala Kantor Pertanahan Kota Tangerang Selatan
103 — 21
06 November 2008 No. 170/Pisangan/2008;
- Stating The plaintiff as the sole rightful owner of the Land and Buildings of the area 510 m2 located in Pisangan Village, East Ciputat District, City South Tangerang based on Certificate of Property Rights Number 6361 / Pisangan area 510 m2 Measuring Letter 06 November 2008 No. 170/Pisangan/2008;
- Stating The plaintiff as a good faith purchaser of the object of dispute covering an area of 510 m2 which
- States This judgment also applies as a Deed of Transfer of rights to land covering an area of 510 m2 located in Pisangan Village, East Ciputat District, Tangerang City South based on Title Certificate Number 6361 / Pisangan covering an area of 510 m2 Measuring Letter dated November 06, 2008 No. 170/Bananaan/2008 from Defendant I to the Plaintiff;
- Punish Co-Defendant II to register the transfer of land rights covering an area of 510 m2 which
188 — 66
PeraturanPajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei 2011 ditujukan kepada Director ofInternational Cooperation Division Competent Authority of Singapore;bahwa dalam Surat Direktur Peraturan Pajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei2011 ditujukan kepada Director of International Cooperation Division Competent Authority ofSingapore, disebutkan bahwa:We are pleased to acknowledge the receipt of your fetter, ref: B/49/MAP/PFI Vol. 1 dated 13April 2011, regarding the request for MAP application which
Surat dari Inland Revenue of Singapore Nomor: B/49/MAP/PFI Vol.1 tanggal 13 April2011;bahwa dalam Surat Direktur Peraturan Pajak II Nomor: S794/PJ.033/2011 tanggal 13 Mei2011 ditujukan kepada Director of International Cooperation Division Competent Authority ofSingapore, disebutkan bahwa:We are pleased to acknowledge the receipt of your fetter, ref: B/49/MAP/PFI Vol. 1 dated 13April 2011, regarding the request for MAP application which was lodged by PetraFoods Limited (PFL), a tax resident of Singapore
The information disclosed in this letter is furnished under the Singapore Indonesia DTA, which limits its use and disclosure.bahwa Penggugat menyampaikan tambahan penjelasan dengan Surat Nomor: XXX 08/II/2012tanggal 9 Pebruari 2012 yang pada pokoknya mengemukakan:L.
23 — 11 — Berkekuatan Hukum Tetap
memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6b) Clogs without quarter or counter, the uppers of which
are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced
59 — 36 — Berkekuatan Hukum Tetap
Normally, distributions by a companywhich have the effect of reducing the membership rights, for instance,payments constituting a reimbursement of capital in any formwhatever, are not regarded as dividends;Paragraf 29;The benefits to which a holding in a company confer entitlement are,as a general rule, available solely to the shareholders themselves;Should, however, certain of such benefits be made available topersons who are not shareholders within the meaning of company law,they may constitute
The reliefs provided in the Articleapply so long as the State of which the paying company is aresident taxes such benefits as dividends. It is immaterial whetherany such benefits are paid out of current profits made by thecompany or are derived, for example, from reserves, .e. profits ofprevious financial years.
companywhich have the effect of reducing the membership rights, forinstance, payments constituting a reimbursement of capital in anyform whatever, are not regarded as dividends;(Suatu pembayaran disebut sebagai ddividen termasuk tidakhanya distribusi laba yang diputuskan dalam Rapat UmumPemegang Saham, tetapi juga manfaat/ keuntungan lain baikberupa uang atau bernilai uang, misalnya pembagian sahambonus, bonus,keuntungan dari likuidasi dan distribusi laba secaraterselubung);Paragraf 29;The benefits to which
264 — 211 — Berkekuatan Hukum Tetap
Nomor 2430 K/Pdt/2015the arbitration tribunal before any judicial authority in the Republicof Indonesia or elsewhere;(e) each Party shall bear the expenses, such as traveling, meals andlodging expenses, which It incurs in connection with the arbitration.The fees and expenses of the arbitrating entity and other relatedexpenses shall be borne by the losing Party unless otherwisedetermined by the arbitrating entity;14.3.
Nomor 2430 K/Pdt/2015para pihak untuk bersidang, pemohon dalam Arbitrase SIAC diharuskanmenyebutkan perjanjian arbitrase, dan wajib melampirkan perjanjian yangmemuat klasula arbitrase, yang dikutip sebagai berikut:Rule 3: Notice of Arbitration;3.1,A party wishing to commence an arbitration (the "Claimant") shall filewith the Registrar a Notice of Arbitration which shall comprise:a. a demand that the dispute be referred to arbitration;b. ...
;c. a reference to the arbitration clause or the separate arbitrationagreement that is invoked and a copy of it;d. a reference to the contract out of or in relation to which the disputearises and where possible, a copy of it,Terjemahan dalam Bahasa Indonesia:Pasal 3: Permohonan Arbitrase;3.1.Pihak yang hendak memulai suatu arbitrase (Klaiman) wajibmendaftarkan Permohonan Arbitrase, yang memuat:a. Tuntutan mengenai perselisinannya dirujuk ke arbitrase;b. ...
For that purpose, an arbitrationagreement which forms part of a contract shall be treated as anagreement independent of the other terms of the contract. A decisionby the Tribunal that the contract is null and void shall not entail ipsojure the invalidity of the arbitration agreement ;Terjemahan dalam Bahasa Indonesia:Pasal 25: Yurisdiksi Majelis;25.1.
The Lease Agreement contains an agreement to arbitrate found inArticle 14 of the Lease Agreement, which provides as follows:Article 14;ARBITRATION;14.1.
Terbanding/Penggugat : Ivan Chrisna
Turut Terbanding/Tergugat II : Wedding Organizer Testimo
224 — 171
Sebab segalaperselisihan yang timbul dari Conference & Event Agreement NoContract WRIGA 100318 tertanggal 1 Oktober 2017 (selanjutnyadisebut SURAT PERJANJIAN) di selesaikan melalui Arbitrase dan dalamhal ini yang berwenang adalah Badan Arbitrase Nasional Indonesiacabang Bandung sebagaimana Pasal 20 ayat 2 Surat Perjanjian yangmenyatakan:Arbitration of disputes arising out of or in connection with thisagreement shall be resolved in the jurisdiction in which the hotel islocated under the rules of Arbitration
of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotel islocated.yang pada intinya perjanjian menyatakan Segala perselisihan yangtimbul dari perjanjian ini diselesaikan melalui arbitrase sertamenggunakan hukum di daerah hukumnya meliputi hotel berlokasi.Bahwa dalam pasal tersebut jelas berlaku yang mana telahditandatangani langsung baik oleh Penggugat maupun Tergugat ,jikalaupun Pasal 20 ayat 2
Bahwa Majelis Hakim PN Bandung secara nyata telah melampauikewenangan untuk memeriksa dan memutus perkara aquo.Sebagaimana disebutkan dalam Pasal 20 ayat (2) PerjanjianConference and Event Agreement No Contract: WRIGA 100318tertanggal 1 Oktober 2017, menyebutkan:Arbitration of disputes arising out of or in connection with thisagreement shall be resolved in the jurisdiction in which the hotellocated under the Rules of Arbitration of the arbitration shall beconducted in English and this agreement wil
the hotel islocated under the rules of arbitration of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotelis located.Bahwa apabila Pembanding/ semula Penggugat Rekonpensimengajukan Gugatan Wanprestasi yang merupakan Gugatanperselisihan yang timbul akibat dari pelaksanaan suatu perjanjian,maka seharusnya dilakukan secara terpisah dengan perkara ini dantidak diajukan bersamasama dengan Perkara ini
the hotel islocated under the rules of Arbitration of the arbitration shall beconducted in English and this agreement will governed by andinterpreted pursuant to the law of the jurisdiction in which the hotel islocated.yang pada intinya perjanjian menyatakan Segala perselisihan yangtimbul dari perjanjian ini diselesaikan melalui ARBITRASE sertamenggunakan hukum di daerah hukumnya meliputi hotel berlokasi ;Bahwa dalam pasal tersebut jelas berlaku yang mana telahditandatangani langsung baik oleh Pembanding
Terbanding/Tergugat I : Bapak Takehiko Nakao
Terbanding/Tergugat II : Bank Pembangunan Asia atau The Asian Development Bank ADB dan semua komponennya
Terbanding/Turut Tergugat : Keuangan Republik Indonesia
137 — 101
The Tribunal shall hear and pass judgment upon any applicationby which an individual member of the staff of the Bank allegesnonobservance of the contract of employment or terms ofappointment of such staff member.
The Tribunal notes that thisaction constituted serious misconduct as contemplated by AO2.04 (Disciplinary Measures and Procedures) and breachedAO 2.02, para. 4.11, which precludes Applicant from pursuingemploymentrelated grievances in a national legal system.Moreover, the Tribunal strongly disapproves of such actionwhen an Applicant has an application pending before theTribunal.55) The Tribunal also notes that when the Applicant wrote tothe ADB on 5 June 2017 accusing the members of the ReviewPanel
The Bank shall enjoy immunity from every form of legalprocess, except in cases arising out of or in connection withthe exercise of its powers to borrow money, to guaranteeobligations, or to buy and sell or underwrite the sale ofsecurities, in which cases actions may be brought against theBank in a court of competent jurisdiction in the territory of acountry in which the Bank has its principal or a branch office,or has appointed an agent for the purpose of acceptingservice or notice of process, or
The Bank shall enjoy immunity from every form of legalprocess, except in cases arising out of or in connectionwith the exercise of its powers to borrow money, toguarantee obligations, or to buy and sell or underwrite thesale of securities, in which cases actions may be broughtagainst the Bank in a court of competent jurisdiction in theterritory of a country in which the Bank has its principal ora branch office, or has appointed an agent for the purposeof accepting service or notice of process, or
310 — 3122 — Berkekuatan Hukum Tetap
Where a resident of one of the Contracting States and anyother person are related and where such related personsmake arrangements or impose conditions betweenthemselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but forthose arrangements or conditions, have been taken intoaccount in computing the income (or loss) of, or the taxpayable by, one of such persons, may be taken into accountin computing the amount
Where a Contracting State includes in the profits of aresident of that State, and taxes accordingly, profits onwhich a resident of the other Contracting State has beencharged to tax in that other State, and the profits so includedare profits which would have accrued to the resident of thefirstmentioned State if the conditions made between the tworesidents had been those which would have been madebetween independent persons, then that other State shallmake an appropriate adjustment to the amount of
Theissue is whether the marketer should be compensated asa service provider, .e. for providing promotional services,or whether there are any cases in which the marketershould share in any additional return attributable to themarketing intangibles.
In that case, the distributorwould be entitled to compensation appropriate to itsagency activities alone and would not be entitled to sharein any return attributable to the marketing intangible.Where the distributor actually bears the cost of itsmarketing activities (i.e. there is no arrangement for theowner to reimburse the expenditures), the issue is theextent to which the distributor is able to share in thepotential benefits from those activities.
50 — 34 — Berkekuatan Hukum Tetap
harus dipenuhi agar Indonesia dalamhal ini dapat mengenakan pajak, Pemohon Banding dalam halini walau memiliki kehadiran yang permanen, namun tidakmenjalankan usaha di tempatnya tersebut;Bahwa pada Pasal 5 ayat (3) huruf e dari P3B IndonesiaPerancis, dinyatakan bahwa "the term permanent establishmentshall not be deemed to include: ...the maintenance of a fixedplace of business solely for the purpose of advertising, for thesupply of information, for scientific research, or for similaractivities which
Hal ini sudah dengan amatjelas diatur di P3B, dan Pemohon Banding sudah amat jelasmemenuhi ketentuan bahwa kantor di Indonesia bukanlah BUT.Kegiatan usaha dilakukan langsung oleh kantor pusat, danpenghasilan juga diterima langsung oleh kantor pusat;Bahwa Pasal 5 ayat (1) P3B Indonesia Perancis menyebutkanbahwa "for the purposes of this convention, the term "permanentestablishment" means a fixed place of business in which thebusiness of the enterprise is wholly or partly carried on";Bahwa hal ini
dari struktur organisasi tersebut terlihat bahwa kantorperwakilan (representative office) CHARABOT SA yang ada diIndonesia tersebut tidak melakukan kegiatan usaha seperti usahauntuk produksi, usaha penjualan/perdagangan (ekspor/impor)tetapi hanya sekedar kegiatan riset pemasaran produkprodukKantor Pusatnya;Bahwa berdasarkan Pasal 5 ayat (1) P3B IndonesiaPerancis,dijelaskan sebagai berikut:"For the purposes of this Convention, the term "permanentestablishment" means a fixed place of business in which
kegiatanusaha yang berorientasi profit dan hanya sekedar kegiatan risetpemasaran produkproduk Kantor Pusatnya saja;Bahwa berdasarkan Pasal 5 ayat (2) P3B IndonesiaPerancis,disebutkan bahwa:"The term "permanent establishment" shall include especially :(a) a place of management", (b) a branch, (c) an office, (d) afactory, (e) a workshop, (f) a farm or plantation, (g) a mine, an oilwell, quarry or other place of extraction of natural resources, (h)abuilding site or construction or assembly project which
Putusan Nomor 1526 B/PK/PJK/2017Permanent Establishment adalah kegiatan yang bersifatpersiapanataupenunjang (preparatory or auxiliary)untuk kepentingan penduduk dan bukan kepentinganpihak lain; Bahwa hal tersebut juga ditegaskan dalam CommentaryOECD Model Tax Convention atas Paragraf 4 article 5yang menyebutkan:"This paragraph lists a number of business activitieswhich are treated as exceptions to the general definitionlaid down in paragraph 1 and which are not permanentestablishments, even if the
75 — 64 — Berkekuatan Hukum Tetap
This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which are notpermanent establishments, even if the activity is carried on through a fixed placeof business. The common feature of these activities is that they are, in general,prepatory or auxilary Activities;Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf 4disebutkan:24.
It is often to distinguish between actvities which have a prepatory orauxilaiary character and those which have not.
Putusan Nomor 1519/B/PK/PJK/201 7Pasal 5 ayat (1):For the purposes of this Convention, the term permanentestablishment means a fixed place of business through which thebusiness of an enterprise is wholly or partly carried on;Pasal 5 ayat (2):List of PE positive definition:Sor re W =Place of Management;Branch;Office;Factory;Workshop;Mine, oil or gas well, quarry or any other place of extraction ofnatural Resources;Pasal 5 ayat (4):Tempat Usaha yang dikecualikan sebagai BUT/PESuatu tempat usaha tidak
51 — 33 — Berkekuatan Hukum Tetap
This paragraf lists a number of business activities which are treated asexceptions to the general definition laid down in paragraf 1 and which are notpermanent establishments, even if the activity is carried on through a fixedplace of business. The common feature of these activities is that they are, ingeneral, prepatory or auxilary activities.Bahwa selanjutnya dalam paragraf 24 Commentary on Article 5 paragraf 4disebutkan:24.
It is often to distinguish between actvities which have a prepatory or auxilaiarycharacter and those which have not.
Jikaperusahaan menjalankan usahanya seperti yang dikatakansebelumnya, laba dari perusahaan itu bisa dikenakan pajak di Negaralain itu, tetapi hanya mengenai bagian laba yang dianggap berasaldari pendirian tetap tersebut.OECD MODEL 2008Pasal 5 ayat (1)For the purposes of this Convention, the term permanentestablishment means a fixed place of business through which thebusiness of an enterprise is wholly or partly carried on;Pasal 5 ayat (2)List of PEpositive definition:Place of managementBranchOfficeFactoryWorkshopor
114 — 85 — Berkekuatan Hukum Tetap
Singapura, menyatakan :Article 9Where :(a) an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of an enterprise ofthe other Contracting State; or(b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a ContractingState and an enterprise of the other Contracting State;and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which
differ fromthose which would be made between independent enterprises, anyHalaman 16 dari 37 halaman.
Putusan Nomor 1073/B/PK/PJK/2014profits which would, but for those conditions, have accrued to one of theenterprises, but, by reason of those conditions, have not so accrued,may be included in the profits of that enterprise and taxed accordingly,Bahwa berdasarkan hasil pemeriksaan sengketa banding di PengadilanPajak sebagaimana yang telah dituangkan dalam Putusan PengadilanPajak Nomor : Put. 40777/PP/M.XI/13/2012 tanggal 17 Oktober 2012,dapat diketahui :6. 1.6. 2.6. 3.6. 4.Bahwa yang menjadi sengketa
This can be determined byconsidering whether an independent enterprise in comparablecircumstances would have been willing to payfor the activity ifperformed for it by an independent enterprise or would haveperformed the activity inhouse or itself if the activity is not onefor which the independent enterprise would have been willingto pay or perform for itself, the activity ordinarily should not beconsidered as an intragroup service under the arms lengthprinciple.Bahwa menurut Termohon Peninjauan
66 — 47 — Berkekuatan Hukum Tetap
Paragraph 1.6 dan 1.7 OECD TPGuidelines;Paragraph 1.6 OECD TP GuidelinesWhere conditions are made orimposed between the two associatedenterprises in their commercial orfinancial relations which differ fromthose which would be made betweenindependent enterprises, then anyprofits which would, but for thoseconditions, have accrued to one of theenterprises, but, by reason of thoseconditions, have not so accrued, maybe included in the profits of thatenterprise and taxed accordingly.Paragraph 1.7 OECD
In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length: sales and in' accordance with such terms and conditions at which suchagreement would be made if the parties. had not. beenAffiliates, with due allowance for normal selling Pasal 11 butir 2 Kontrak Karya; The Company shall sell the Products in accordance with.generally accepted international business practices, anduse its best efforts to do so at prices and on terms ofsale which will
maximize the economic return from theoperations hereunder, giving effect to world marketconditions and other circumtances prevailing at the timeof sale or contract; provided that the Government shallhave the right, en a basis which is of generalapplicability and nondiscriminatery as to the Company,to prohibit the sale or export of Minerals or Froductsif such sale or export would be cantrary to theinternational obligations of the Government or to Bahwa Kontrak Karya tidak mengaturmasalah materialitas
In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length: sales and in" accordance with such terms and conditions at which suchagreenent would be made if the parties had not. beenAffiliates, with due allowance for, normal selling Pasal 11 butir 7 Kontrak Karya In the event of a sale of copper concentrates, gald orsilver to an Affiliate or to the domestic market or toathe Government's designated agency, it is understoodthat, unless otherwise
agreed by the Parties, the priceef strech Products shall be determined on the basis of aformula price which cis*generally employed in the sale ot comparable products among unrelated parties.
123 — 31
In exceptional cases where the Certificate of Origin (Form E) has not beenissued by the time of shipment or no later than three (3) days from the date ofshipment, at the request of the exporter, the Certificate of Origin (Form E) shall beissued retroactively in accordance with the domestic laws, regulations andadministrative rules of the exporting Party within twelve (12) months from the date ofshipment, in which case it is necessary fo indicate ISSUED RETROACTIVELY?